ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

ACIT RANGE 1(1), BHOPAL vs. AISECT LTD. , BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

AISECT LTD. ,BHOPAL vs. ACIT RANGE 1(1), BHOPAL

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Roy

Disallowance of interest expenses Rs. 3,60,465/- 2. 20% adhoc disallowance of expenses Rs. 7,90,297/- 3. Disallowance

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance of Rs. 8,21,450/- out of donation expenses are neither justified nor lawful and therefore that said disallowance

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance of Rs. 8,21,450/- out of donation expenses are neither justified nor lawful and therefore that said disallowance

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

ACIT-5(1), INDORE vs. S T I INDIA LTD., INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

S T I INDIA LTD.,INDORE vs. ACIT-5(1), INDORE

Appeals are disposed of as under:

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance on account of depreciation on plant and machinery at Rs. 1,82,66,673/- instead of total disallowance of Rs. 3,89,37,375/- because

DXC TECHNOLOGY INDIA PVT LTD,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), INDORE, INDORE

Appeal is allowed

disallowance of Rs.3 Lacs, no\nfurther disallowance was called for.\n35. In order to disallow this expense the AO had to first

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made for the year under consideration is not justified the same is deleted. 25. Ground no.3 is regarding disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made for the year under consideration is not justified the same is deleted. 25. Ground no.3 is regarding disallowance

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

disallowance made for the year under consideration is not justified the same is deleted. 25. Ground no.3 is regarding disallowance